Material usage variance is 2,500 favourable, 2,500 adverse, 6,000 favourable, 6,000 adverse

Company Xmanufactures a single product for which the standard cost of one unit is as follows: 6.00 Direct material (3.0 kg at 2 per kg) Direct labour (1.2 hours at 10 per hour) Manufacturing overheads 12.00 7.00 25.00 During January, the company produced 9,000 units and the actual costs were as follows: Costs: 56,500 24,000 kg of material 10,950 hours of labour Overheads 110,700 61.700 228,900 Material price variance is [Select]